04/25/2018 09:50 to 05/07/2018 00:01Important Message!ONLINE SERVICES DOWNTIME: All CDTFA and BOE online services account functions will be unavailable from May 1, 2018, at 3:00 p.m., through May 6, 2018.
For more information on the upcoming online services downtime, please call the CDTFA Customer Service Center at 1-800-400-7115 (TTY:711)

Sales and Use Tax Annotations

Annotation 425.0883.900

(b) SPECIFIC ITEMS CLASSIFIED.

425.0883.900Tracheostomy and Endotracheal Tubes. Lanz tracheostomy and endotracheal tubes are inserted by means of an incision in the trachea for the purpose of respirating the patient and removing metabolic waste and are exempt only if used post-operatively. 7/6/78.

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